If you open a self employed person, how can you pay taxes?

Sole proprietorships are required to pay taxes. No tax is paid when applying for a business license for self-employed people, and tax is required to be paid in accordance with the law when operating. Self-employed individuals are generally small-scale taxpayers of value-added tax, and the tax payment method is determined by the tax department

1. Audit and collection 1. Pay 5% business tax according to business income. 2. Additional taxes and fees are: (1) Urban construction tax shall be paid at 7% of the business tax paid.

2) The education fee surcharge is paid at 3% of the business tax paid. (3) The local education fee surcharge shall be paid at 1% of the business tax paid. (4) Individual income tax shall be paid according to the business income of individual industrial and commercial households, and an excess progressive tax rate of 5%-35% shall be implemented.

2. Tax standards for individual industrial and commercial households 1. Pay 3% value-added tax for sales of goods and 5% business tax for services provided. 2. At the same time, the urban construction tax and education fee surcharge shall be paid according to the sum of the value-added tax and business tax paid. 3. There is also a personal income tax of about 2%.

4. If the monthly income is less than 5,000 yuan, it is exempt from value-added tax or business tax, and urban construction tax and education surcharge are also exempted. Tax payment for individual industrial and commercial households means that individual industrial and commercial households should correctly establish account books and accurately account for accounting in accordance with the provisions of the tax department. For individual industrial and commercial households with complete reconciliation documents and accurate accounting, the tax department shall audit and collect the tax on them; For individual industrial and commercial households with small production and operation scale and no ability to establish accounts, the tax department shall levy a regular quota on them; For individual industrial and commercial households with certain circumstances, the tax department has the right to verify the amount of tax payable and implement the verification and collection.

Sole proprietorships need to file tax returns. To apply for registration as an individual industrial and commercial household, Tonglao shall apply to the registration authority where the business premises are located for registration of the key cavity registration. After receiving the business license, apply for tax registration within 30 days.

If an individually-owned business has a taxable act, it shall declare the tax in accordance with the law.

[Legal basis].

Article 15 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection Article 15 Enterprises, branches established by enterprises in other places and places engaged in production and business operations, individual industrial and commercial households and public institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations) shall, within 30 days from the date of obtaining the business license, apply to the tax authorities for tax registration with relevant certificates. The tax authorities shall register and issue tax registration certificates on the day of receipt of the declaration. The administrative organs for industry and commerce shall regularly report to the tax authorities the status of registration and issuance of business licenses.

The scope and methods for tax registration by taxpayers other than those provided for in the first paragraph of this Article and withholding tax registration by withholding agents shall be prescribed by ***.

How long does it take to file a tax return for self-employed registration? Welcome to follow, like, next wonderful content recommendation, please send a private message for business handling, many people think that self-employed people do not need to pay taxes? This is actually a wrong idea, the reason why many stores do not pay taxes is because they have not yet reached the tax amount, and the tax department usually implements regular and fixed tax collection; For individual industrial and commercial households with certain circumstances, the tax department has the right to verify the amount of tax payable and implement the verification and collection.

According to the "Tax Administration Law", taxpayers engaged in production and business operations shall set up account books in accordance with relevant national regulations within 15 days from the date of obtaining a business license or incurring tax obligations. It can be seen from this that whether it is a company or a self-employed person, the self-employed person who needs to keep accounts is a small business composed of individuals or families, and bears unlimited joint and several liability for store debts, and the tax filing time of self-employed is the same as that of a company. After the company is established, it is necessary to go to the tax office for consolidation.

Then file the previous month's tax return by the 15th of each month. Self-employed individuals can declare stupid dates once a quarter 1. Tax registration procedures for self-employed individuals 1. Obtain the tax registration certificate issued by the tax authorities after review and registration; 2. Determine clear tax registration personnel, use and register invoices in accordance with the provisions of the local tax management system; 3. Declare to the tax authorities on time and provide relevant information for pre-tax registration on time. Second, the self-employed tax regular quota household collection process Declaration method:

In accordance with the provisions of the "Administrative Measures for the Regular and Quota Collection of Taxes for Individual Industrial and Commercial Households", taxpayers can adopt a variety of declaration methods such as door-to-door declaration, mail declaration, and simple declaration, and at the same time can entrust banks or financial institutions recognized by the tax authorities to handle tax transfer and payment Under normal circumstances: 1. For double fixed accounts that do not reach the tax threshold, the tax authorities shall declare in the form of batch declaration 2. If the threshold is reached and the double fixed accounts that have signed the tripartite deduction agreement, the system shall declare and deduct the amount in a unified manner, and the taxpayer shall ensure that the balance is sufficient 3. After the end of the quota implementation period, the double fixed account also needs to make a monthly summary declaration to the tax authorities, and if the declaration amount exceeds the fixed amount, the tax authorities shall pay the tax according to the difference between the tax payable and the tax paid

Legal analysis: Individual stores need to pay taxes, and as long as the tax payment conditions are met, the corresponding taxes and fees should be paid.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes the provisions of the State Council, it shall be implemented in accordance with the provisions of the administrative regulations formulated by the People's Republic of China.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection or levy, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Self-employed people are required to pay taxes. Self-employed individuals are small-scale taxpayers of value-added tax, and the tax payment method is determined by the tax department. The tax department that verifies the collection generally implements the regular quota method for individual industrial and commercial households, that is, the amount of tax payable in one month is determined according to the region, location, area, equipment, etc.

Under any of the following circumstances, the tax authorities have the right to make tax adjustments in accordance with reasonable methods: (1) The business dealings between an individual and his or her related parties do not conform to the arm's length principle and reduce the tax payable by the individual or his related party without justifiable reasons; (2) Enterprises established in countries (regions) where the actual tax burden is obviously low and controlled by individual residents, or jointly controlled by individual residents and resident enterprises, do not distribute or reduce the distribution of profits that should be attributable to individual residents without reasonable business needs; (3) Individuals who carry out other arrangements that do not have a reasonable commercial purpose and obtain improper tax benefits. If the tax authorities make tax adjustments in accordance with the provisions of the preceding paragraph and need to make additional taxes, they shall make up the taxes and charge additional interest in accordance with the law.

Article 8 of the Individual Income Tax Law shall have the right to make tax adjustments in accordance with reasonable methods under any of the following circumstances: (1) The business dealings between an individual and its related parties do not conform to the arm's length principle and reduce the tax payable by the individual or his related party without justifiable reasons; (2) Enterprises established in countries (regions) where the actual tax burden is obviously low and controlled by individual residents, or jointly controlled by individual residents and resident enterprises, do not distribute or reduce the distribution of profits that should be attributable to individual residents without reasonable business needs; (3) Individuals obtain improper tax benefits by implementing other arrangements that do not have a reasonable commercial purpose. If the tax authorities make tax adjustments in accordance with the provisions of the preceding paragraph and need to make additional taxes, they shall make up the taxes and charge additional interest in accordance with the law.

Regulations on Individually-Owned Businesses

Article 17. After receiving the business license, the individual industrial and commercial household shall go through the tax registration in accordance with the law.

If there is a change in the content of the tax registration of an individually-owned business, the tax registration shall be changed or cancelled in accordance with the law.

Regulations on Individually-Owned Businesses

Article 20. Individually-owned businesses may open accounts with banks or other financial institutions and apply for loans in accordance with the law with their business licenses and tax registration certificates.

Financial institutions shall improve and improve financial services to facilitate the application of loans by individual industrial and commercial households.

Regulations on Individually-Owned Businesses

Article 23.

If the registration items of individual industrial and commercial households are changed and the registration is not changed, the registration group shall be ordered to make corrections and a fine of less than 1,500 yuan shall be imposed;

where the circumstances are serious, the business license is revoked.

If an individually-owned business fails to go through tax registration, the tax authorities shall order it to make corrections within a time limit;

If the correction is not made within the time limit, the business license shall be revoked by the registration authority upon the request of the tax authorities.

1. Open the tax bureau**, enter the enterprise username and password: 2. Select "Declaration and Payment" - click "Tax Declaration" and "Individual Income Tax Detailed Declaration" to declare, fill in the data according to the actual business of the enterprise, and click to submit the payment, that is, the declaration is successful. Civil entities engaging in civil activities must not violate the law or violate public order and good customs.

Article 7 of the Measures for the Calculation of Individual Income Tax on Individual Industrial and Commercial Households stipulates that the income from production and operation of individual industrial and commercial households shall be the taxable income after deducting costs, expenses, taxes, losses, other expenses and losses of previous years that are allowed to be made up by the total income of each tax year. Article 16 of the Measures for the Calculation of Individual Income Tax of Individual Industrial and Commercial Households shall separately account for the production and operation expenses and personal and family expenses of each chain number industrial and commercial household. For expenses that are difficult to distinguish between production and operation and personal and family life, 40% of them are regarded as expenses related to production and operation and are allowed to be deducted.

Article 17 of the Measures for the Calculation of Individual Income Tax of Individual Industrial and Commercial Households Article 17 The losses incurred by individual industrial and commercial households in the tax year shall be carried forward to the following years and made up with the production and operation income of the following years, but the maximum period of carry-over shall not exceed five years.